The following circumstances belong to the scope of temporary non-taxation:
1. Individual income tax and enterprise income tax will not be levied for the income obtained by investors (including individuals and investment institutions) from fund distribution.
2. No business tax shall be levied on the difference income from the purchase and redemption of fund shares by individuals and non-financial institutions.
3. No stamp duty will be levied on individual trading funds for the time being.
4. Individual investors will not levy personal income tax until the personal income tax on the difference income from buying and selling stocks is resumed.